A structure of a tail gate guide bumper using magnetic force may include one or more tail gate guide bumpers configured to be provided at a tail gate, and a vehicle body-side guide bumper provided at a vehicle body side at a position corresponding to the tail gate guide bumper, in which the tail gate guide bumper includes a permanent magnet, and the vehicle body-side guide bumper includes an electromagnet, and a polarity of the electromagnet may be controlled, so that the electromagnet exerts repulsive force and gravitation force with respect to the permanent magnet of the tail gate guide bumper in response to opening and closing of the tail gate.